Tiếng Việt
To properly and effectively use the accounting system , accountants need to classify accounts into groups that have certain common characteristics. The following are ways to classify accounting accounts and a general list of the system of accounting accounts according to Circular 200.
The ways to classify the system of accounting accounts
1. Classification according to the economic content that the account reflects
– Accounts reflect assets;
– The account reflects the capital source;
– The account reflects revenue and income;
– The account reflects expenses.
This classification helps accountants choose appropriate accounts to use in accounting for production activities of enterprises.
2. Classification according to the use and structure of the account
– Basic account: is the type of account that is used to calculate all assets and capital to form assets owned by the Enterprise;
Adjusting accounts: These are accounts that are used to adjust the value of assets and capital sources, which can be adjusted directly or indirectly.
– Business accounts: are types of accounts used to record expenses, revenue and determine business results of enterprises.
3. Classification by content of indicators indicating specific accounting objects in the account
General account: is an accounting account in which the accounting object is reflected in the general scope.
Detailed account: is an accounting account used to detail the accounting object in the general account.
The detailed account will supplement and clarify the target audience for accounting work as well as management work.
4. Classification according to the relationship with the items in the financial statements
– The accounting account is the source of data to set up the targets in the balance sheet;
– The accounting account is the source of data to set the indicators outside the balance sheet;
– The accounting account is the source of data to set up the targets of the income statement.
Subjects of application of the accounting system according to Circular 200
Based on the size of the unit, the enterprise chooses the appropriate accounting mode:
The accounting regime according to Circular 200 is often applied to large enterprises. However, small and medium-sized enterprises can use the accounting regime according to Circular 200 but need to notify their tax authorities and practice consistently in the fiscal year.
Accordingly, small and medium enterprises usually apply the accounting regime according to Circular 133, while micro enterprises apply the accounting regime according to Circular 132.
LIST OF ACCOUNTING SYSTEM AS CURRENCY 200
| SIGN NUMBER | ACCOUNT NAME | |
| Level 1 | Level 2 | Type – Asset Account |
| Account 111 | Cash | |
| 1111 | Vietnamese dong | |
| 1112 | Currency | |
| 1113 | Currency Gold | |
| Account 112 | Bank deposits | |
| 1121 | Vietnamese dong | |
| 1122 | Currency | |
| 1123 | Currency Gold | |
| Account 113 | Money in transit | |
| 1131 | Vietnamese dong | |
| 1132 | Currency | |
| Account 121 | Securities trading | |
| 1211 | Share | |
| 1212 | Bonds | |
| 1218 | Securities and other financial instruments | |
| 128 . account | Held-to-maturity investment | |
| 1281 | Term Deposit | |
| 1282 | Bonds | |
| 1283 | Loan | |
| 1288 | Other investments held to maturity | |
| Account 131 | Receivables from customers | |
| Account 133 | Value added tax deducted | |
| 1331 | Deductible VAT on goods and services | |
| 1332 | Deductible VAT on fixed assets | |
| Account 136 | Internal receivables | |
| 1361 | Working capital in affiliated units | |
| 1362 | Internal receivables for exchange rate differences | |
| 1363 | Internal receivables for borrowing costs that qualify for capitalization | |
| 1368 | Other internal receivables | |
| Account 138 | Other receivables | |
| 1381 | Pending missing assets | |
| 1385 | Receivables from equitization | |
| 1388 | Other receivables | |
| Account 141 | Advance | |
| Account 151 | Goods in transit | |
| Account 152 | Raw materials, materials | |
| Account 153 | Tools | |
| 1531 | Tools | |
| 1532 | Rotational packaging | |
| 1533 | Rental equipment | |
| 1534 | Equipment and spare parts | |
| Account 154 | Cost of production and business in progress | |
| Account 155 | Finished product | |
| 1551 | Imported finished products | |
| 1557 | Real estate products | |
| Account 156 | Goods | |
| 1561 | goods’ price | |
| 1562 | Cost of purchasing goods | |
| 1567 | Real estate goods | |
| Account 157 | Goods sent for sale | |
| Account 158 | Tax-suspension warehouse goods | |
| Account 161 | Spending career | |
| 1611 | Spend the previous year’s career | |
| 1612 | Spend your career this year | |
| Account 171 | Transaction of buying and selling government bonds | |
| Account 211 | Tangible fixed assets | |
| 2111 | House, building materials | |
| 2112 | Devices | |
| 2113 | Means of transport, transmission | |
| 2114 | equipment, management tools | |
| 2115 | Perennial plants, working animals and produce | |
| 2118 | Other fixed assets | |
| 212 | Financial lease fixed assets | |
| 2121 | Tangible fixed assets under finance lease. | |
| 2122 | Intangible fixed assets under finance lease. | |
| 213 | Intangible fixed assets | |
| 2131 | Land use rights | |
| 2132 | Publishing rights | |
| 2133 | Copyright, patent | |
| 2134 | Trademarks, trade names | |
| 2135 | Software program | |
| 2136 | Licenses and franchises | |
| 2138 | Other intangible fixed assets | |
| 214 | Depreciation of fixed assets | |
| 2141 | Depreciation of tangible fixed assets | |
| 2142 | Depreciation of financial lease fixed assets | |
| 2143 | Depreciation of intangible fixed assets | |
| 2147 | Depreciation of investment property | |
| 217 | Investment real estate | |
| 221 | Invest in a subsidiary | |
| 222 | Investment in joint ventures, associates | |
| 228 | Other investment | |
| 2281 | Invest capital in other entities | |
| 2288 | Other investment | |
| 229 | Provision for property loss | |
| 2291 | Provision for devaluation of trading securities | |
| 2292 | Provision for investment loss in other entities | |
| 2293 | Provision for bad debts | |
| 2294 | Provision for devaluation of inventory | |
| 241 | Construction in progress | |
| 2411 | Procurement of fixed assets | |
| 2412 | Basic construction | |
| 2413 | Major repair of fixed assets | |
| 242 | Prepaid expenses | |
| 243 | Deferred tax assets | |
| 244 | Pledge, mortgage, escrow, deposit | |
| Level 1 | Level 2 | Type – Accounts payable |
| 331 | Pay for sellers | |
| 333 | Taxes and other payables to the State | |
| 3331 | Value added tax payable | |
| 33311 | Output VAT | |
| 33312 | VAT on imported goods | |
| 3332 | Special consumption tax | |
| 3333 | Import and export tax | |
| 3334 | Corporate income tax | |
| 3335 | personal income tax | |
| 3336 | Resource tax | |
| 3337 | Real estate tax, land rent | |
| 3338 | Environmental protection tax and other taxes | |
| 33381 | Environmental Protection tax | |
| 33382 | other kinds of tax | |
| 3339 | Fees, charges and other payables | |
| 334 | Payable to employees | |
| 3341 | Must pay worker’s salary | |
| 3348 | Must pay other workers | |
| 335 | Expenses to be paid | |
| 336 | Internal payable | |
| 3361 | Internal payable for working capital | |
| 3362 | Internal payable for exchange rate difference | |
| 3363 | Internal liabilities for borrowing costs that qualify for capitalization | |
| 3368 | Other internal payables | |
| 337 | Payment according to the construction contract schedule | |
| 338 | Payable, other filed | |
| 3381 | Excess assets awaiting settlement | |
| 3382 | Union funds | |
| 3383 | Social insurance | |
| 3384 | Health Insurance | |
| 3385 | Must return equitization | |
| 3386 | Unemployment insurance | |
| 3387 | Unrealized revenue | |
| 3388 | Payable, other filed | |
| 341 | Loans and financial lease debt | |
| 3411 | Borrowings | |
| 3412 | Financial lease debt | |
| 343 | Bonds issued | |
| 3431 | Common bonds | |
| 34311 | Denominations | |
| 34312 | Bond discount | |
| 34313 | Bond premium | |
| 3432 | Convertible bonds | |
| 344 | Get deposit, deposit | |
| 347 | Deferred income tax payable | |
| 352 | Provisions for payables | |
| 3521 | Product warranty reserve | |
| 3522 | Construction works warranty reserve | |
| 3523 | Provision for corporate restructuring | |
| 3524 | Provision for other payables | |
| 353 | Bonus and welfare | |
| 3531 | Bonus fund | |
| 3532 | Welfare Fund | |
| 3533 | Welfare fund has established fixed assets | |
| 3534 | Bonus fund for executive management of the company | |
| 356 | Science and Technology Development Fund | |
| 3561 | Science and Technology Development Fund | |
| 3562 | Science and technology development fund has formed fixed assets | |
| 357 | Price stabilization fund | |
| Level 1 | Level 2 | Type – Equity account |
| 411 | Owner’s investment capital | |
| 4111 | Owner’s contributed capital | |
| 41111 | Common shares with voting rights | |
| 41112 | Preferred shares | |
| 4112 | Surplus equity | |
| 4113 | Bond conversion option | |
| 4118 | have always been different | |
| 412 | Asset revaluation difference | |
| 413 | The exchange rate differences | |
| 4131 | Exchange rate differences due to revaluation of monetary items denominated in foreign currencies | |
| 4132 | Exchange rate difference in the pre-operation period | |
| 414 | Development Fund | |
| 417 | Business Arrangement Support Fund | |
| 418 | Other funds under equity | |
| 419 | Treasury shares | |
| 421 | Undistributed after-tax profit | |
| 4211 | Undistributed profit after tax of the previous year | |
| 4212 | This year’s undistributed after-tax profit | |
| 441 | Capital for capital construction investment | |
| 461 | Source of career funding | |
| 4611 | Source of career funding last year | |
| 4612 | Source of career funding this year | |
| 466 | Sources of funding for the formation of fixed assets | |
| Level 1 | Level 2 | Type – Revenue Account |
| 511 | Revenue from sales of goods and provision of services | |
| 5111 | Sales of goods | |
| 5112 | Sales of finished products | |
| 5113 | Revenue from service providers | |
| 5114 | Revenue from subsidies and subsidies | |
| 5117 | Revenue from investment real estate business | |
| 5118 | Other revenue | |
| 515 | Financial income | |
| 521 | The deduction from revenue | |
| 5211 | Trade discounts | |
| 5212 | Returned goods | |
| 5213 | Discount sales | |
| Level 1 | Level 2 | Type – Business expense account |
| 611 | Purchase | |
| 6111 | Buy raw materials, materials | |
| 6112 | Buy goods | |
| 621 | Cost of raw materials, direct materials | |
| 622 | Direct labor costs | |
| 623 | Cost of using construction machines | |
| 6231 | Labor costs | |
| 6232 | Cost of raw materials | |
| 6233 | Cost of production tools | |
| 6234 | Depreciation cost of construction machines | |
| 6237 | Cost of hired services | |
| 6238 | Expenses in other currency | |
| 627 | General production costs | |
| 6271 | Workshop staff costs | |
| 6272 | Cost of raw materials | |
| 6273 | Cost of production tools | |
| 6274 | Depreciation cost of fixed assets | |
| 6277 | Cost of hired services | |
| 6278 | Expenses in other currency | |
| 631 | Production cost | |
| 632 | Cost of goods sold | |
| 635 | Financial expenses | |
| 641 | Selling expenses | |
| 6411 | workers cost | |
| 6412 | Cost of materials and packaging | |
| 6413 | Cost of tools and supplies | |
| 6414 | Depreciation cost of fixed assets | |
| 6415 | Maintenance cost | |
| 6417 | Cost of hired services | |
| 6418 | Expenses in other currency | |
| 642 | Enterprise Cost Management | |
| 6421 | Management staff expenses | |
| 6422 | Cost of materials management | |
| 6423 | cost of office supplies | |
| 6424 | Depreciation cost of fixed assets | |
| 6425 | taxes, charges and fees | |
| 6426 | Redundancy costs | |
| 6427 | Cost of hired services | |
| 6428 | Expenses in other currency | |
| Level 1 | Level 2 | Type – Other Income Account |
| 711 | Other income | |
| Level 1 | Level 2 | Type – Other expense accounts |
| 811 | Other costs | |
| 821 | Cost of corporate income tax | |
| 8211 | Current CIT expenses | |
| 8212 | Deferred income tax expense | |
| Level 1 | Level 2 | Type – Account to determine business results |
| 911 | Determine business results | |
